Tailors Point Pvt. Ltd., Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

ITA 1561/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8430 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHESH JIWADE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 1561/AHD/2016 (ASSESSMENT YEAR: 2012-13) M/S. TAILORS POINT PVT. LTD., 9, 10, 11 SAPPHIRE COMPLEX, NR. CARGO MOTORS, C. G. ROAD, AHMEDABAD 380009 APPELLANT VS. DCIT, CIRCLE: 4(1)(2), B WING, 2 ND FLOOR, PRATYAKSH KAR BHAVAN, PANJRA POLE, AMBAWADI, AHMEDABAD 380015 RESPONDENT PAN: AABCT6060F /BY ASSESSEE : NONE /BY REVENUE : SHRI MAHESH JIWADE , SR. D.R. /DATE OF HEARING : 06.09.2017 /DATE OF PRONOUNCEMENT : 22.09.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE CIT(A)-7, AHMEDABADS ORDER DATED 28.03.2016, IN CA SE NO. CIT(A)-7/148/15-16, UPHOLDING ASSESSING OFFICERS ACTION DISALLOWING EM PLOYEES CONTRIBUTION TO PF/ESI U/S.36(1)(VA) R.W.S. 2(24) ON ACCOUNT OF DE LAYED PAYMENT TO THE TUNE OF RS.2,56,981/-, IN PROCEEDINGS U/S. 143(3) OF THE IN COME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 1561/AHD/16 (M/S. TAILORS POINT PVT. LTD. VS. DCIT) A.Y. 2012-13 - 2 - CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHE ST. THE REGISTRY HAS ALREADY SENT IT RPAD NOTICE DATED 22.08.2017. IT I S ACCORDINGLY PROCEEDED EX PARTE. 2. WE NOW ADVERT TO ASSESSEES SOLE SUBSTANTIVE GRI EVANCE ASSAILING CORRECTNESS OF THE ABOVE DISALLOWANCE / ADDITION ON ACCOUNT OF ITS NON PAYMENT OF EMPLOYEES PF/ESI CONTRIBUTION. CASE FILE SUFFICIENTLY INDICA TES THAT THE ASSESSEE HAS INDEED NOT DEPOSITED THE ABOVE CONTRIBUTION ON OR BEFORE T HE RELEVANT DUE DATE. LEARNED CIT(A) QUOTES HONBLE JURISDICTIONAL HIGH COURTS D ECISION IN CIT VS. GUJARAT STATE ROAD TRANSPORT CORPORATION (2014) 41 TAXMANN.COM 10 0 (GUJ.) REVIVING AN IDENTICAL DISALLOWANCE ON SIMILAR FACTS. WE THEREF ORE ACCEPT REVENUES ARGUMENTS STRONGLY SUPPORTING THE SAME IN THE COURSE OF HEARI NG. 3. THIS ASSESSEES APPEAL IS ACCORDINGLY DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF SEPTEMBER, 2017.] SD/- SD/- ( MANISH BORAD ) (S. S. GODARA) ACCOUNTANT MEMBER JUDIC IAL MEMBER AHMEDABAD: DATED 22/09/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0